CPEA Educational Video: SSARS No. 21 - Background Behind the Changes

March 31, 2016

For accountants in public practice who prepare financial statements, SSARS No. 21 represents the most significant changes to the professional literature in decades. SSARS No. 21 draws a bright line between accounting (preparation) and reporting (compilation and review) services.

In this brief educational video, experts involved in the development of SSARS No. 21 discuss the reasons why the pre-SSARS No. 21 professional literature required revision and clarification.

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